Users’ Perception on Corporate Voluntary Disclosure in Bangladesh

Abstract

The aim of this paper is to examine the users’ perception regarding the importance, relevance, timeliness, materiality and comparability of voluntary disclosure in corporate annual reports practiced by the listed companies operating in Bangladesh. Data were collected through planned questionnaire by using direct interview method of data collection. Identifying the perceptions of various user groups i.e., professional accountants, accounting professors, investors and stockbrokers. The Chi-Square tests were carried out to test the nominated nullhy potheses. It is revealed from the analytical results that the respondents’ perception is dissatisfactory of Timeliness, comparability and relevance. Such dissatisfaction indicates that the existing corporate voluntary information practices of Bangladesh are not capable of meeting the users’ information needs.